 Surface acoustic impedance

At an acoustic boundary, the surface acoustic impedance is the pressure amplitude divided by the velocity amplitude directed into that boundary. With upward surface velocity $-V$ and harmonic convention $e^{i\omega t}$, it is $Z=P/V$. Reflection compares this impedance with the incident fluid's normal acoustic impedance. The velocity orientation and harmonic convention must be fixed before interpreting signs of inertial, elastic, and radiation terms.